Sealing tax collection in Poland and the EU in the years 2008–2018
| Autor: | Piotr Kasprzak, Wojciech Wyrzykowski |
|---|---|
| Jazyk: | English<br />Polish |
| Rok vydání: | 2019 |
| Předmět: | |
| Zdroj: | Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie, Vol 43, Iss 3, Pp 31-46 (2019) |
| Druh dokumentu: | article |
| ISSN: | 1506-2635 2658-1817 |
| DOI: | 10.25944/znmwse.2019.03.3146 |
| Popis: | The purpose of this study is to present issues related to sealing tax collection system in Poland and European Union countries as well as OECD members in 2008–2018. The article is divided into four parts, which include: introduction, origin of the problem, implemented solutions and conclusions. It presents the results of the conducted analysis including studies of the literature and empirical data (mainly from OECD, GUS—Polish Central Statistical Office and Eurostat sources, as well as professional industry reports) as well as the structure of the tax systems in Europe. The following result is a presentation of the origin of the problem, i.e. the occurrence of revenue decrease in tax collection after 2008, and actions that were undertaken to reduce the effects of this negative phenomenon. The authors also present a preliminary assessment of the actions conducted by particular countries along with their level of effectiveness in achieving the goals, which was to reduce the level of tax frauds. |
| Databáze: | Directory of Open Access Journals |
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